Who then determines what is owed if not the IRS?

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I don't know. Maybe it'll be tied to Trump's digital biometric ID that he yaks about, and track everything you buy, earn and do. DOGE AI will find anyone trying to cheat the system.

Eliminate cash in the name of efficiency (like the pennies), and go digital currency only.

No man shall buy or sell unless they have the mark. Efficiency, efficiency, efficiency ...